What is it about?
In this case students will assume the role of a user of the annual reports, thereby giving them a chance to experience a different perspective from the preparer. Specifically, this case involved a foreign private issuer (FPI), China Gerui, listed on a US stock exchange, Nasdaq. This case also enables students to examine the financial reporting requirements from the perspective of a foreign company listed in the US along with the challenges and opportunities of FPIs.
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This page is a summary of: The saga of a Chinese company being listed on a US stock exchange – a global financial reporting case study, The CASE Journal, September 2021, Emerald,
DOI: 10.1108/tcj-01-2021-0021.
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